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IRS Guidance on Trump Accounts Addresses Cafeteria Plans and Employer Contributions, Announces Regs on the Way
Thomson Reuters / EBIA 
[Guidance Overview] Dec. 11, 2025 "Employers interested in offering a [Trump Account Contribution Program (TACP)] benefit now have scaffolding upon which to start building out their programs. For example, employers will want to consider whether to allow funding through cafeteria plan salary reductions, as well as the processes for tracking contributions and communicating the new benefit to employees. Meanwhile, the federal government has established a new website with information about TAs and has issued drafts of IRS Form 4547 (Trump Account Election(s)) and related instructions." MORE >> |
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